To prevent a rapid change in generated damping force when adjusting to raise/lower the generated damping force in an adjustment valve.

The adjustment valve provided on a passage L to permit resistance applied to a flow of a passing working fluid to vary includes: an annular valve sheet 6 provided in the passage L; and a valve element 5 facing the valve sheet 6. The valve element 5 has a tilting part 51 having the same axial direction as the valve sheet 6 and seated on and releasing from one end 6a of the annular valve sheet 6, and a linear part 52 connecting with the tilting part 51 and inserted into the valve sheet 6. The tilting part 51 is seated on the end 6a of the valve sheet 6 to have the passage L closed and also opens the passage L when releasing from the end 6a of the valve sheet 6. The linear part 52 forms a choke in a space from the valve sheet 6.